To enhance the economy and low-carbon of virtual power plant scheduling considering exergy efficiency, a cascade optimization low-carbon scheduling strategy of virtual power plant considering organic Rankine cycle is put forward. Firstly, with the goal of increasing exergy efficiency of heat energy, the mechanism of organic Rankine cycle power generation is studied and a mathematical model of utilization of low quality waste heat output is established. Secondly, the coupling mechanism of organic Rankine cycle and power-to-gas device in virtual power plant is studied, and a carbon reduction guidance model considering cascade carbon trading is established to realize the coupling of cascade utilization of thermal energy and low-carbon scheduling in virtual power plant. Then, the carbon emission right model including cogeneration unit, gas boiler and gas load is established to clarify the carbon emission responsibility. Finally, the multi-load comprehensive demand response model including electricity, heat and gas is established on the load side, and the low-carbon scheduling model of cascade optimization of virtual power plant energy is established with the minimum total cost of virtual power plant as the optimization goal. The simulation results show that the proposed scheduling strategy can improve the energy efficiency and low carbon efficiency of the virtual power plant.